Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/58760
Title: The influence of complexity and audit findings on the disclosure regional financial statements in Indonesia
Authors: Dewata, Evada
Jauhari, Hadi
Khoirunisa, Adelia
Keywords: Financial statements -- Indonesia
Disclosure in accounting -- Indonesia
Financial statements -- Standards -- Indonesia
Accounting -- Research
Local government -- Finance
Issue Date: 2020-07
Publisher: Ahmet Gökgöz
Citation: Dewata, E., Jauhari, H., & Khoirunisa, A. (2020). The influence of complexity and audit findings on the disclosure regional financial statements in Indonesia. Journal of Accounting, Finance and Auditing Studies, 6(3), 1-18.
Abstract: Purpose: The purpose of this paper is to examine the influence of government complexity, weaknesses in the internal control system, and non-compliance with the law on the disclosure of local government financial statements (LKPD) based on Government Regulation No. 71 of 2010. -- Design/methodology/approach: The secondary data type is panel data with 32 provinces cross-section and time series for 5 years (2012-2016) so that the number of panel data observations is 160 observations. The analytical tool used is panel data regression with the fixed-effect method. -- Findings: The results of the study show that the complexity of governance has a significant positive influence on the disclosure of local government financial statements, the weakness of the internal control system does not influence the disclosure of local government financial statements and non-compliance with the law has a significant negative influence on the disclosure of local government financial statements. -- Originality/value: This study contributes to the public sector accounting research by increasing our knowledge and understanding on the disclosure of local government financial statements.
URI: https://www.um.edu.mt/library/oar/handle/123456789/58760
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 3
Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 3

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